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Wisconsin Tax Requirements Relating To Nonresident Entertainers

surety bond/cash deposit requirement or employer

Bond, Cash Deposit, or Withholding by Employer.”

withholding. The nonresident entertainer becomes

Appendixes C and D on pages 13 and 14 show a copy

subject to the requirement or withholding at the time

of Form WT-11 and instructions.

the accumulative total contract prices exceed $3,200,

If a surety bond is to be filed, Form WT-11 and a

and thereafter, for the same employer during the same

year. At the time the $3,200 threshold is met, the

“Nonresident Entertainer’s Surety Bond” must both be

amount of surety bond or cash deposit, or the amount

completed. Appendix B on pages 11 and 12 shows a

to be withheld, is based on the accumulative total

copy of the surety bond form.

contract price for the year, not just the amount in

excess of $3,200.

D. When and Where Must Bond or Deposit Be Filed?

The Form WT-11 and surety bond or cash deposit

B. Type of Bond or Cash Deposit

must be filed with the department at least seven days

The following surety bonds or cash deposits are

prior to the nonresident entertainer’s performance in

Wisconsin, at the address shown in Part IX.B.

permitted:

1. Surety Bond

E. Providing Proof to Employer

•

Nonresident entertainers who file a bond or deposit

Any surety bond obtained from an insurance

will receive from the department Form WT-11, with

or bonding company licensed with the

Item D of the form completed and signed by a

Wisconsin Commissioner of Insurance to

department employe. Part 3 of this form should be

write such bonds in Wisconsin. Appendix B

given by the nonresident entertainer to the employer

on pages 11 and 12 shows a copy of the form

before payment is completed for the nonresident

to be used for a surety bond.

entertainer’s performance in Wisconsin. (See Part III

of this publication for the definition of “employer.”)

Any questions regarding which companies are

Part 2 of Form WT-11 should be kept by the

licensed to write surety bonds should be directed

nonresident entertainer. A copy of Form WT-11 must

to Wisconsin Commissioner of Insurance, PO

also be attached to the nonresident entertainer’s

Box 7873, Madison, WI 53707-7873 (telephone

income or franchise tax return (see Part VI).

(608) 266-3585 or toll-free 1-800-236-8517, or

fax (608) 266-9935).

F. Effect if Insufficient or No Bond or Deposit Is

Filed by Nonresident Entertainer

2. Cash Deposit

•

Except as provided in Section G, if the nonresident

Certified personal check

entertainer does not file the required surety bond or

•

cash deposit with the Wisconsin Department of

Cashier’s check

Revenue, or if a bond or deposit is for an insufficient

•

amount, the employer must withhold an amount for

Postal or bank money order

which a bond or deposit should have been filed. See

•

Part V.A for an explanation of an employer’s

Cash (acceptable only if hand delivered to the

responsibilities to withhold.

Wisconsin Department of Revenue office at

4638

University

Avenue,

Madison,

The nonresident entertainer will be given a receipt by

Wisconsin*)

the employer for the amount withheld. The employer

will remit the amount withheld to the Department of

* The office location will be 2135 Rimrock Road,

Revenue as explained in Part V.B.

effective in late 2000.

G. Waiver of the Bond or Deposit Requirement

C. How to File a Bond or Cash Deposit

Nonresident entertainers who are exempt from

If a cash deposit is to be made, the nonresident

Wisconsin income or franchise tax should request a

entertainer must complete Form WT-11, “Nonresident

waiver of the bond or deposit requirement. The

Entertainer’s Application and Receipt for Surety

request should indicate the reason the entertainer was

Publication 508 - Tax Requirements Relating To Nonresident Entertainers - Department Of Revenue Page 5

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